Legislation: batch E — CA TN VA VT WA WI WV WY

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/tn/110/hb-2178.md

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+---
+type: "Bill"
+title: "Utilities, Utility Districts - As enacted, clarifies that for the audited financial reports of certain self-sufficient utilities, non-cash charges arising from changes to or the implementation of pension and other post-employment benefit standards promulgated by the GASB are excluded when determining a change in net position. - Amends TCA Section 7-82-401 and Section 68-221-1010."
+description: "Utilities, Utility Districts - As enacted, clarifies that for the audited financial reports of certain self-sufficient utilities, non-cash charges arising from changes to or the implementation of pension and other post-employment benefit standards promulgated by the GASB are excluded when determining a change in net position. - Amends TCA Section 7-82-401 and Section 68-221-1010."
+jurisdiction: "us/states/tn"
+legislature: "Tennessee General Assembly"
+session: "110"
+identifier: "HB 2178"
+citation: "Tennessee HB 2178 (110)"
+classification: ["bill"]
+subjects: ["Utilities", "Utility Districts"]
+status: "enacted"
+primary_sponsors: ["Hazlewood", "Lundberg"]
+version_count: 1
+action_count: 30
+vote_count: 3
+first_action: "2018-01-29"
+last_action: "2018-04-11"
+source: "openstates"
+source_identifier: "ocd-bill/e4832585-85a9-4291-b6c1-0babfbfd5008"
+source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=HB2178&GA=110"
+source_hash: "4e8b5657441dba29955f3247fd3cf0058337bad34cdd6a6cfc1f91577605a782"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-tn"]
+---
+
+# Tennessee HB 2178 (110) — Utilities, Utility Districts - As enacted, clarifies that for the audited financial reports of certain self-sufficient utilities, non-cash charges arising from changes to or the implementation of pension and other post-employment benefit standards promulgated by the GASB are excluded when determining a change in net position. - Amends TCA Section 7-82-401 and Section 68-221-1010.
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Current Version** (committee substitute) — [source](http://www.capitol.tn.gov/Bills/110/Bill/HB2178.pdf)
+
+## Votes
+
+- CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 3/26/2018 3/22/2018 (1) — **0–0** (fail) · lower
+- BUSINESS AND UTILITIES COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee 3/7/2018 (2) — **0–0** (pass) · lower
+- BUSINESS AND UTILITIES SUBCOMMITTEE: Rec. for pass by s/c ref. to Business and Utilities Committee 2/27/2018 (3) — **0–0** (pass) · lower
+
+## Sponsors
+
+- Hazlewood — primary (person)
+- Lundberg — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2018-01-29** Filed for introduction `introduction, reading-1`
+- **2018-01-31** Filed for intro. `introduction, reading-1`
+- **2018-01-31** Introduced, Passed on First Consideration `introduction`
+- **2018-02-01** Intro., P1C. `introduction`
+- **2018-02-01** Passed on Second Consideration, refer to Senate State and Local Government Committee
+- **2018-02-05** Assigned to s/c Business and Utilities Subcommittee `referral-committee`
+- **2018-02-05** P2C, ref. to Business and Utilities Committee `referral-committee`
+- **2018-02-21** Placed on s/c cal Business and Utilities Subcommittee for 2/27/2018
+- **2018-02-27** Rec. for pass by s/c ref. to Business and Utilities Committee `committee-passage-favorable`
+- **2018-02-28** Placed on cal. Business and Utilities Committee for 3/7/2018
+- **2018-03-07** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
+- **2018-03-07** Placed on Senate State and Local Government Committee calendar for 3/13/2018
+- **2018-03-13** Recommended for passage, refer to Senate Calendar Committee
+- **2018-03-16** Placed on Senate Consent Calendar 2 calendar for 3/19/2018
+- **2018-03-19** Passed Senate, Ayes 32, Nays 0 `passage`
+- **2018-03-20** Engrossed; ready for transmission to House
+- **2018-03-21** Placed on cal. Calendar & Rules Committee for 3/22/2018
+- **2018-03-22** H. Placed on Regular Calendar for 3/26/2018
+- **2018-03-22** Rcvd. from S., held on H. desk.
+- **2018-03-26** Comp. SB subst.
+- **2018-03-26** Passed H., Ayes 91, Nays 0, PNV 0 `passage`
+- **2018-03-26** Subst. for comp. HB.
+- **2018-03-27** Enrolled and ready for signatures
+- **2018-03-28** Signed by Senate Speaker
+- **2018-03-29** Signed by H. Speaker
+- **2018-04-02** Transmitted to Governor for action.
+- **2018-04-09** Signed by Governor. `executive-signature`
+- **2018-04-11** Comp. became Pub. Ch. 646
+- **2018-04-11** Pub. Ch. 646
+- **2018-04-11** Effective date(s) 04/09/2018
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e4832585-85a9-4291-b6c1-0babfbfd5008`. Confidence: reported (aggregated from official Tennessee legislature records).
+